Ministry of Finance (Department of Revenue) , Government of India has issued as much as 43 notifications, viz Notification Nos 1 to 43 in 2010 so far , highest ever in just half year. Of these, 20 notifications have been issued on 22.6.2010 and afterwords. These pertain to the date of applicability of service tax on new services introduced by Finance Act, 2010 and certain exemptions to various taxable services. In three notifications , corrigendum have also been issued.

Exempts domestically developed packaged or canned software for single use and packaged accordingly from whole of Service Tax.

3/2010-ST dated 27.02.2010

Amends Notification No.24/2004-ST dated 10.09.2004. the definition of vocational training institute has been amended so as to covered only ITI or Industrial Training Centres affiliated to National Council for vocational trainee.

Amends Notification No.1/2002-ST dated 01.03.2002. Extends provisions of Service Tax to continental shelf and EEZ of India for insulation construction of structures and vessels prospecting extraction or production of mineral oil natural gas and supply thereof only.

15/2010-ST dated 27.02.2010

Amends Service Tax Valuation Rules so as to excludes taxes levied by Government on any passenger travelling by air.

AAmendment in Notification No 7/2010-ST dated 27.2.2010 Extension of rescission of levy of service tax on Transportation of goods by railway from April 1 to July 1, 2010(See Notification No 33 also)

21/2010-ST dated 30.3.2010

A Amendment in Notification No 8/2010-ST dated 27.2.2010 Extension of exemption from April 1 to July 1,2010 in relation to transportation of goods by railway (See Notification No 34 also)

22/2010-ST dated 30.3.2010

A Amendment in Notification No 9/2010-ST dated 27.2.2010 Extension of abetment from April 1 to July 1,2010 in relation to transportation of goods by railway as provided in Notification No 1/2006(See Notification No 35 also)

Exemption to service tax leviable on advance payment received before appointed dated (ie,1.7.2010) in respect of taxable services as mentioned in section 76 (A) of Finance Act, 2010 except the services of commercial coaching and training (zzc) and renting of property (zzzz). ,ie, exemption would be available to services-

Amendment in Service Tax Rules 1994- proviso added to Rule 4 A to state that in case of air transport of passengers, invoice / bill/ challan will include ticket issued in any form and with or without containing details of registration number, classification of service & address of service receiver. (Also see corrigendum dated 30.6.2010)